2012 (4) TMI 368

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r of pre-deposit of an amount of Rs.12,02,338/- confirmed as differential duty on the goods imported on which the Customs department has foregone the duty liability on the ground that the appellant has not reported the export obligation and has not used the said goods in the manufacturing of the goods for the purpose of fulfilling the export obligations. Since the issue involved in this appeal lie .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... before the lower authorities by the appellant. Since the issue of non-fulfillment of export obligations has to be considered from the factual matrix of the export made by the appellant, we find that the issue needs to be re-considered by the adjudicating authority in its proper perspective.   3. Accordingly, the impugned order is set aside, and without expressing any opinion on the merits o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X